At the beginning of 2020 the following information relates to Astrid McLean:

YEAR	TAX PAYABLE	AMOUNT OF TAX WITHHELD BY EMPLOYER
2018	$85,000	$78,000
2019	$76,000	$75,000
2020 (Estimated)	$63,000	$60,000

Required:

1. Briefly explain why Astrid would be required to make instalments in 2020 (1 mark)
2. Calculate the amounts that would be required under each of the three alternative methods of calculating her 2020 installments. (6 marks)
3. Which method would you recommend that Astrid use to make installments for 2020 and explain why. (2marks)
4. What are the due dates in 2020 if personal tax instalments are required. (2 marks)